EU Regulationsen
Intracommunity VAT number
Tax identifier assigned to each VAT payer in the EU for intra-community transactions.
Intracommunity VAT number
The intra-community VAT number is a unique tax identifier assigned to each company subject to VAT in the European Union.
Structure
The number begins with the country code (FR for France) followed by a control key and the SIREN number. Example: FR12345678901.
Usage
The intra-community VAT number must appear on intra-community sales invoices, declarations of exchange of goods, VAT declarations and foreign VAT refund requests.
Verification
The European Commission's VIES (VAT Information Exchange System) allows you to check the validity of an intra-community VAT number online.
Intra-community exemption
The customer's valid VAT number is a necessary condition to apply the VAT exemption on intra-community deliveries.